Individual entrepreneurship is becoming an increasingly attractive way for able-bodied citizens of Russia to conduct economic activity for the purpose of making a profit. The feature of the status is the actual dual state of IP from the point of view of legislation. This means that in individual situations he has to act as a legal entity, without actually having such a status.

Obviously, there are significant gaps in the current legislation in determining the legal status of an individual entrepreneur. So far, there is no unified federal law regulating the activities and legal status of individual entrepreneurs. The problem of the availability of grounds for legal activity brings confusion to law enforcement practice.

Registration documentation

The legal basis for working as an individual entrepreneur today are registration documents issued by the local tax authority on a territorial basis. hallmark compared with the registration of business entities, there is a provision according to which it is not necessary to develop constituent documents and a charter for an individual entrepreneur.

In the process of registering an individual entrepreneur, it is enough to provide three documents:

• passport of a citizen of the Russian Federation;
• completed application;
• receipt of payment of the registration fee.

The result of registration actions is the provision to the citizen of a unique registration number - OGRNIP. This number becomes an identification feature, being entered in the unified State Register.

As an additional identification feature, the taxpayer identification number is used, which is mandatory entered into each individual entrepreneur agreement.

However, the certificate is not always sufficient for the work of an individual entrepreneur, this applies to licensed activities. Such permission can be obtained from the relevant organizations within whose competence it is included.

About rights and obligations: their interaction

The main of the rights becomes opportunity to do business in any field permitted by law and under the conditions prescribed by it.

An individual entrepreneur is allowed to conduct any operations of a commercial nature related to the achievement of profit, within the framework of the agreements and agreements reached. When doing business, he is endowed with the right to use hired labor.

The legislation provides for the possibility for banks to ensure settlements with suppliers of goods or services or other customers. The maintenance and use of bank accounts must be carried out in compliance with the law and imposes certain obligations on the entrepreneur, specific to his legal status.

An important point in the implementation of activities by an entrepreneur is the preservation of his inalienable general civil rights. So, entrepreneurial activity is included in the total length of service when calculating pension benefits. In addition, he has the right to early retirement on disability.

A number of legislative documents impose on the entrepreneur specific duties associated with the peculiarity of his mode of activity. They require him to commit a set of actions performed by him in relation to the Russian Federation, society, its participants and business partners.

The main inconvenience in studying this issue is the fragmented nature of such instructions, placed in a huge number. legal documents national and departmental.

Combining the society's requests to the entrepreneur becomes a separate document the most important task of the legislature for the further development of private initiative in the state.

However, it is possible to group the main responsibilities in the following way:

Often start-up entrepreneurs try to find official duties for IP. Such attempts are doomed to failure in advance, since such a consolidated document does not exist.

The reason for this is the fact that the entrepreneur is not official. All its obligations to the law and society are determined by separate legislative acts and regulations within the framework of the activities carried out.

The protection of the rights of individual entrepreneurs is entrusted to the authorized bodies of the state. Any member of society, including the entrepreneur, has the opportunity to receive protection in case of violation of his rights. At the same time, there is the possibility of bringing him to responsibility in case of failure to fulfill obligations to the state and society within the framework of his legal status.

The principle of constructing legislation leads to such a situation: the rights of some are protected by the duties of others and vice versa.

One of the problems facing commercial law is formation of a single legislative act defining the main obligations and rights of the entrepreneur. Such an action will allow the business community to formulate a more complete picture of them and will contribute to the further development of such modes of activity.

Additional information on the duties of an individual entrepreneur is in this news release.

Organizational form

Individual entrepreneur is an individual who runs his own business. All IP activities are carried out in compliance with Civil Code RF.

Advantages

They are made up of the following circumstances:

• the simplicity of the registration procedure allows you to perform all the actions provided for by law on your own, without involving a lawyer;
• a simplified cash regime makes it possible to bypass some cash restrictions in a legal way;
• no taxation of property used in business;
• there is no need to involve accounting staff, since all transactions are carried out according to a single book;
• tax audits of entrepreneurs are carried out much less frequently;
• if necessary, waive entrepreneurial activity the closing procedure is very simple;
• the possibility of independent decision-making on doing business;
• tax rates are much lower.

disadvantages

These can include following:

• the possibility of attracting other investors as co-founders is significantly reduced, since the IP is not an interesting investment;
• the owner of the business is deprived of the opportunity to sell the assets of the enterprise, it can only be closed or opened, changing the organizational form of doing business;
• using your own brand is possible only after certification by a notary;
• it is impossible to distribute a brand or information about it before receiving its registration;
• An individual entrepreneur is an individual who independently conducts business and bears full responsibility for it within the framework of the law.

This form of entrepreneurship can be seen as a first step, leading to further development in other areas. organizational forms under fortunate circumstances.

Documents required for IP actions

For this form of registration, constituent documents are not issued. The only legal basis for the work of an entrepreneur is the certificate of OGRNIP.

The absence of the Charter and the Memorandum of Association with the distribution of responsibilities between the founders and an indication of their shares provides the entrepreneur with maximum freedom of action to make independent decisions.

The OGRNIP certificate indicates a unique registration number entrepreneur, which is an identification feature. The entrepreneur is also assigned a state register number.

On the basis of what to conclude a contract

The main objective of the treaty in its preamble is identification each contracting party as a subject and the confirmation legality of actions at the conclusion of the agreement. As mentioned above, the main signs confirming the right of action for entrepreneurs are the OGRNIP and EGRIP codes.

Indication of the TIN in the contract is not enough, since, by identifying a person, it does not confirm the right to conduct independent maintenance commercial activities. Other given codes correspond to this purpose. The preamble of the contract and the details of the parties indicate the postal and passport data of the individual entrepreneur.

Peculiarities of KFH activities

A peasant farm is created by an individual or a group of individuals with or without the formation of a legal entity on a voluntary basis. One person cannot participate in several KFH at the same time.

The economy is based on the principle subsidiary liability, which means that what is not done by one member of the household must be done by another.

The state, registering the creation of such a subject, assumes the obligation to allocate land to it from free land funds and provide access to financial resources through credit institutions.

It should be remembered that the law does not provide for the procedure for registering a peasant farm in state bodies.

Registration of KFH is carried out according to following documents:

1. Establishment agreement between members of the farm - if the number of participants is more than two people.
2. Application for state registration.
3. Copies of personal documents of the head.
4. Receipt for payment of state duty.
5. Statement of consent to switch to a special tax regime.

The procedure for registration and the status of a peasant farm is in many respects similar to that for an individual entrepreneur. In both cases, the development of the Charter is not needed. The certificate of registration is issued in accordance with the established procedure.

Relationship with the leader

The entrepreneur has the right hire an individual managing the company in his absence.

An additional reason for appointing a manager may be the expansion of the enterprise, as well as the lack of experience in performing managerial functions.

Appointment to the position of director is made by issuing a power of attorney in a notarial order, which lists control functions delegated to the manager:

• operational management of the production process;
• hiring and firing employees;
• operational and advanced planning work;
• control over financial flows;
• signing contracts for the supply of goods and services, sales of products;
• creation of safe working conditions for workers.

The entrepreneur is not responsible for the actions of the manager in case of violation of the law.

An entrepreneur can reserve certain functions for himself, these often include the right to first sign financial documents.

The official appointment of oneself as a director of an enterprise is usually not used, since it entails additional deductions during off-budget funds. It is also practiced to transfer certain management functions to any employee without a formal appointment.

Features of opening an IP for a beginner are described in this video.

What is Peasant Farming?

Peasant farms (KFH)- not news for Russia at all. As a type of entrepreneurial activity, they appeared back in the late 80s in the country that we can only dream of now - the USSR.

But only 14 years later, already in Russia, law No. 74-F3 was issued under the title “Federal Law on Peasant (Farm) Economy”. The Duma adopted the law on May 23, 2003, the Federation Council approved it - after 5 days, and the president signed it 2 weeks later - on June 11.

The law defines all the legal, economic and social foundations for the creation and operation of peasant (farm) enterprises. It becomes the guarantor of the right of citizens to this type of independent activity.

The law consists of 23 points divided into 9 chapters.

Law on Peasant Farming (KFH) - main points

The first chapter defines the general provisions of the law and the type of activity fixed by it on earth. The most important thing is that it is precisely defined what a farm is, and we advise everyone who is interested in peasant farming to very carefully understand this provision, which we give verbatim (hereinafter, all excerpts from the law are given unchanged and are highlighted in type):

“A peasant (farm) economy (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural production) based on their personal participation”.

Please note that the law refers to the activities of the peasant farm not only the production and sale, but also the storage and transportation of agricultural products, which is fundamentally important, given the shortcomings of the laws, according to which the functioning of the peasant farm has been carried out so far.

An economy is created by a group of persons or the only person, without education or with the formation of a legal entity. The latter case is determined by Article 86.1 of the 4th chapter of the Civil Code of Russia, which is called "Peasant (farm) economy." Here are all 5 points of this article:

"one. Citizens Leading joint activities in area Agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy (Article 23 [meaning 74-F3]), has the right to create a legal entity - a peasant (farm) economy.
A peasant (farm) enterprise created in accordance with this article as a legal entity is recognized as a voluntary association of citizens on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and association by members of the peasant (farm) enterprise of property deposits.
2. The property of a peasant (farm) economy belongs to him by the right of ownership.
3. A citizen may be a member of only one peasant (farm) economy established as a legal entity.
4. When foreclosing creditors of a peasant (individual) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose.
Members of a peasant (individual) farm established as a legal entity shall bear subsidiary liability for the obligations of the peasant (individual) enterprise.
5. Features of the legal status of a peasant (farm) economy established as a legal entity are determined by law.”

We draw attention to the key excerpts from the law on peasant farms:

The unification of citizens should take place strictly on the principles of voluntariness;
. The personal participation of each member of the economy in its activities is assumed;
. A citizen has the right to be a member of only one KFH with the status of a legal entity;
. In case of collection of debt from the farm, the sale of its property must be carried out at public auction.
. All members of the economy are responsible for each other - if one cannot fulfill his obligations, others must do it. This is the concept of subsidiary liability (from Latin - "auxiliary", "additional").

If the KFH operates without the formation of a legal entity, then its activities are regulated by the civil code and law No. 74-F3.

In particular:

The state power should promote the formation of the associations in question, and further support their work in every possible way, providing access to resources, primarily financial ones.
. Any state interference in the activities of the peasant farm is strictly not allowed, unless, of course, this activity smells like outright criminality.

Registration of a peasant farm

The procedure for creating a peasant farm

A very important chapter of the law is the 2nd, which determines the procedure for creating a farm.

Firstly, any resident of Russia has the right to create a farm in Russia:

citizen of the country;
. foreigner, or
. A stateless person.

Relatives of the founder may be accepted as members of the KFH in the future, but

from no more than 3 families, and,
. Upon reaching the age of 16.

Persons who are not related to the head of the household can be included in the peasant farm, but their number should not exceed 5 people.

If the farm is created by one person, then no agreement is required, otherwise an agreement between the organizers will be required, which must necessarily include the following information:

“1) about the members of the farm;
2) on the recognition of one of the members of this farm as the head of the farm, the powers of the head of the farm in accordance with Article 17 of this Federal Law and the procedure for managing the farm;
3) on the rights and obligations of members of the farm;
4) on the procedure for the formation of property of the farm, the procedure for possession, use, disposal of this property;
5) on the procedure for admission to the members of the farm and the procedure for withdrawing from the members of the farm;
6) on the procedure for the distribution of fruits, products and incomes received from the activities of the farm.”

Already the list of required information clearly indicates that the creation of a document requires the utmost accuracy and discipline, both organizational and legal. Therefore, we strongly advise you to draw up this document under the strict supervision of a qualified lawyer who is familiar with the specifics of the organization being created.

It is the lawyer who will not forget to remind all participants of the future organization that:

Copies of documents confirming the relationship of members of the organization, if any, must be attached to the agreement;
. The agreement must be signed by all members of the organization personally (here we will not forget about such a thing as “handwriting examination”, which will not allow any forgery of signatures);
. The created document does not limit the creative initiative of its signatories - any other provisions relating to the activities of the economy can be included in the document, as long as they do not conflict with the laws of the country.
. It is necessary already in the very first version of the agreement to provide for its possible changes concerning the composition of the members of the economy.

The last article (5th) of the 2nd, organizational, chapter of the law 74-F3 briefly requires state registration created organization. It is from the moment of state registration that the peasant farm is recognized as officially created. Please note that the law does not define the procedure for registration with state bodies.

Differences between KFH and LPH (personal subsidiary farming)

Property of a peasant farm

Of fundamental importance is the 3rd chapter of the law, which determines the property of members of the peasant farm. The practice of almost 30 years of experience in the functioning of such farms shows that, in the end, it is property that is the basis of all relationships in the team. There is no need to be surprised here - the material takes its toll, especially such as:

Land,
. all kinds of buildings and structures (in other words, real estate),
. land reclamation facilities and facilities for other production operations;

well, and of course:

All cattle and poultry
. machinery and equipment,
. vehicles,
. inventory and any other equipment necessary for the implementation of the activities of the farm;

and also, of course:

All farm products
. any financial resources received from the activities of the KFH.

It is especially emphasized that all of the above is in the joint use of the members of the economy equally, unless otherwise specifically stipulated in the agreement - that's when you can't do without the help of a lawyer.

A complete and detailed list of KFH property was specified 3 and a half years after the publication of Law 74-F3 on December 4, 2006 in Law No. 201-F3.

The law also defines the following provisions relating to the ownership of the property of a peasant farm:

All members of the economy own property in common;
. The order of ownership is stipulated in the agreement;
. All ownership should be carried out only in the general interest of the economy;
. Property - the guarantor of transactions concluded by the economy;
. All transactions concluded by the head of the household are supposed to be concluded in the interests of all members of the household “by default”. If a deal causes distrust among any member of the organization, and he believes that it is concluded in the interests of individuals, then such distrust has, of course, the right to be announced, but if there is irrefutable evidence.

When it comes to property, there is no escape from talking about its division and inheritance. The following provisions apply here:

Very important! When one of the members of the farm leaves the organization, the land and means of production remain the property of the farm in full.
. The objector only has the right to monetary compensation his share. If the parties are forced to determine the size of this share in court, then the payment must be made no later than one year after the application for withdrawal is submitted (note, and not one year after the final court decision is made).
. A former member of the KFH for another 2 years is responsible for all the actions of the organization committed during his stay in it.
. If the KFH ceases to operate, then the property is divided among all its members in accordance with the requirements of the Civil Code.
. The Civil Code defines both the rules and the rights of inheritance of the property of a peasant farm.

Farm land

If you think that the controversy about land arose when someone at one time exclaimed: “Land to the peasants!” - then you are wrong. These disputes are a hundred years old at lunchtime, and they have always been terribly difficult to resolve.

Why be surprised that the largest, 4th, chapter is assigned to the resolution of the "land issue" when creating a peasant farm in the law.

It got to the point that the law was reissued twice:

First on December 28, 2013 under No. 446-F3, and then,
. June 23, 2014 under the number 171-F3,

And both times it was the 4th chapter that was corrected.

So, the chapter is called "Land plots provided and acquired for the implementation of the farm's activities."

First, you need to calm everyone down at once. If the type of permitted land use is not included in the new list of types under Law No. 446-F3, then you do not have to re-register all documents.

Secondly, it is clearly defined that a peasant farm can have agricultural land in its use, and on these lands it is possible to build, necessary for the functioning of the economy.

Thirdly, the peasant farm can challenge the refusal through the court local authority state authorities to provide the necessary land.

Fourthly, the procedure for allocating land to peasant farms is strictly focused on the provisions of another law - No. 101-F3 "On the turnover of agricultural land" of July 24, 2002. And again, we are talking about the need for reliable legal support for the activities of the peasant farm.

Members and head of a peasant farm (KFH)

Of course, the list of members of the KFH cannot freeze "in one place." The admission of new members and the exclusion of already experienced employees is also possible. The 5th chapter of the law is devoted to this topic.

It's pretty simple:

Admission of new members takes place with the mutual consent of all members of the KFH and with a written application from the new member.
. Leaving the farm must also be preceded by a written statement.

From the members of the economy, by mutual agreement of all, its head is elected, who must carry out his work for the benefit of the entire organization, not allowing infringement of the rights of any of its members.

The 17th article of the law defines the powers of the head of the peasant farm:

“Head of the farm:

• organizes the activities of the farm;
• acts on behalf of the farm without a power of attorney, including representing its interests and making transactions;
• issues powers of attorney;
• carries out employment in the farm of workers and their dismissal;
• organizes accounting and reporting of the farm;
• exercise other powers determined by agreement between the members of the farm.”

Closing and re-registration of KFH

If within six months the head of the farm does not carry out his activities, then his members at the meeting have the right to raise the issue of replacing him, which, however, does not entail the exclusion of the unsuccessful head from the members of the peasant farm.

The law allows the association of several peasant farms into unions on any basis, as long as the activities of such a new association meet the goals of the work of each peasant farm and fully comply with the laws Russian Federation.

Otherwise, the supervisory authorities have the right to terminate the activities of any farm in court. Other reasons for the closure of the KFH are also determined:

• By mutual agreement of all members;
• If for various reasons there is not a single member left in the KFH;
• In case of bankruptcy of the economy;
• In the case of the conversion of KFH to production cooperative or business partnership.

If your KFH was created under the old law of the RSFSR No. 348-1 “On the peasant (farm) economy” of 1990, then its re-registration is not required. Moreover, such farms can be transformed into "legal entities" on equal grounds.

There is just a small nuance that needs to be borne in mind.

If your farm was already initially organized as a legal entity under that old law of 1990, then re-registration is also not required, but only until January 1, 2021! This provision was introduced by Laws No. 239-F3 and No. 263-F3 of October 30, 2009 and December 25, 2012, respectively.

Of course, the organization of a peasant farm is a business for enterprising people, real hard workers on earth, who associate their whole future life with it. It cannot be said that the multitude of adopted laws has provided this form of organization of agricultural work on the earth with any successful progress.

But what is certain is that the state thus speaks of its full support for the peasant farm, and then how lucky, how things go, how well it will be thought out and truly in demand on the market.

But here are some tips from those who nevertheless decided one day to go down this road and were not disappointed:

• Be sure to accumulate experience in relationships and work. Do not immediately rush into business, headlong. First, test the KFH in a small, albeit test version, which does not require large financial investments, then gradually expand.
• Count only on yourself in this work, apply for loans as little as possible. At least, all work with banks should be thought out to the smallest detail. And this is despite the fact that the state is allegedly constantly ready to support the development of peasant farms. That's just Skrynnik, having worked for 3 years as a minister, why she left to live in the West, and here they are still talking about some calls to the investigating authorities. All this terribly discredits the industry itself and its initiatives, which are generally very promising.
• All work must be accurately calculated, its algorithm must be understandable to any member of the economy, everyone must strictly perform their work and understand 100% what contribution this work makes to the success of the entire enterprise.
• It is very convenient that peasant farms can supply their products to any retail outlets, while products from personal subsidiary plots cannot appear in stores. KFH is on a single tax, and this is only 6% of the total turnover of the economy. Well, when the peasant farm has grown enough, it can count on state assistance, but this will require official registration as a legal entity.

And here are the warnings from those who stuffed cones in this matter:

• KFH should not, at least in the beginning, get involved with trade - stop for now on the solution main task cultivation;
• The task of finding buyers for their products should become a permanent matter of any peasant farm, and from here there is only one conclusion - constant advertising of their products and constant increase, both its quality and services for its delivery.

Why register a Peasant Farm and is it profitable? Video

In the Russian Federation, individual entrepreneurial activity has become widespread, and today any capable citizen who intends to engage in one or another type of legal activity for profit can obtain such a status.
The specificity of the status of individual entrepreneurs lies in the fact that in some categories of legal relations they act as individuals, while in others they have some signs of a legal entity.

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The current legislation does not fully regulate issues related to legal status IP. And there is still no single federal law, which is why there are numerous conflicts. The question on the basis of which the IP operates is one of the most problematic and requires the introduction of uniformity in law enforcement activities.

Founding documents of IP

The legal basis for an individual entrepreneur to carry out his activities is a certificate of state registration issued by the tax authority at the place of residence of the citizen. Unlike a business entity, an individual entrepreneur is not required to develop a charter and other constituent documents. To acquire such a status, an application of the established form, a civil passport and a receipt for payment of the registration fee are sufficient.

After registration, each entrepreneur is assigned a unique OGRNIP. The abbreviation stands for the main state registration number of an individual entrepreneur. Under these data, the person is entered in the Unified State Register, and subsequently the procedure for identifying the individual entrepreneur will be carried out on them.

An additional means of identifying an individual entrepreneur is his individual tax number, which, along with other information, is entered into each contract.

In some cases, the very fact of state registration does not allow the entrepreneur to start financial and economic activities due to the mandatory licensing of the latter. Any license is a document with due date actions that give a person permission to perform work or provide services that are subject to such restriction. Issues the specified special permission government agency whose competence is to resolve the issue.

Contractual activity of an individual entrepreneur

Until recently, a contractual form of cooperation was very popular among domestic entrepreneurs, resembling in essence the activities of legal entities, but allowing them to remain on a simplified taxation system.

In such cases, it was either a simple partnership without the formation of a legal entity, or a civil law agreement on cooperation. It was the only legal way involvement in its activities of third parties who are not relatives of the individual entrepreneur. Since 2010, such maneuvers have been considered illegal, like attempts to evade taxes, and the regulatory framework has established a direct ban on such actions.

An individual entrepreneur can act only within the framework of the contract within the scope of the activities indicated in the certificate of state registration as a contractor or customer.

The conclusion between two individual entrepreneurs of any cooperation agreements is not permissible, and if the production of some work requires the involvement of two or more individual entrepreneurs, the customer signs a separate agreement with each of them.

As for the implementation of the IP of its main activities, the latter is obliged to conclude an agreement with the client every time. At the same time, be sure to indicate the key terms of the contract, guarantees and responsibilities of the parties, as well as the full details of the customer and contractor. This form will allow, if necessary, to defend their interests in court by both parties and make accounting transparent.

Watch a video about the need for contractual activities for an entrepreneur:

Is it necessary to write "Based on evidence"?

Within the framework of the current legislation, each individual entrepreneur in the contract is obliged to indicate the number of the certificate of state registration, as well as the issuing authority and the date of the decision. This is due to the need to confirm the legality of entrepreneurial activities and to identify one's personality as a subject of civil law relations.

It is not required to write the phrase “IP acting on the basis of certificate No., dated ...” at the beginning of the document. It is enough to indicate this information once at the end of the document, certifying with a personal signature and. Moreover, this wording is not entirely correct, and the practice of including it in the contract template stems from an analogy with power of attorney relationships.

Not a single regulatory legal act provides for a model for drawing up an agreement for an individual entrepreneur, and the latter is subject to general rules drawing up similar documents specified in the civil code.

Grounds for a hired director at an individual entrepreneur

An individual entrepreneur has the right to conclude an employment or civil law contract with three persons who are his relatives. There are no restrictions on the employment of an employee as a director, except as noted above.

Thus, if an individual entrepreneur does not have the opportunity or for some reason does not want to directly participate in the implementation of entrepreneurial activities, he can issue a general power of attorney for any of his relatives.

And he actually becomes his official representative or, in other words, the director of the business.

As a rule, the position of director with the right to sign and resolve financial issues is introduced to manage a retail facility or perform representative functions. At the same time, personal and material responsibility for all consequences of the activity will fall on the IP itself, with the exception of direct facts of violation of criminal law and causing damage to citizens by deliberate guilty actions.

Therefore, when concluding an agreement with an economic object of an individual entrepreneur, the director of which is an employee, the agreement should indicate “Director of store No. 15 Sidorov N.N., acting in the interests of IP Petrov P.P. on the basis of power of attorney No. 8 dated 01.01.2014 ... "

Theoretically, an individual entrepreneur can hire himself as a director. Although this is contrary to common sense and logic, according to which the latter is already equated in terms of powers to to CEO and is the sole director of the business. Such a decision will complicate reporting and will be associated with additional contributions to the funds, which is why it should not be implemented unnecessarily.

Features of the activities of the collective farm

Collective farming, as well as individual entrepreneurs, do not imply the formation of a legal entity and are associations of citizens jointly engaged in the cultivation of agricultural products on the basis of an agreement.

The head of such a farm must necessarily have the status of an individual entrepreneur and, in principle, can be the only participant. Here it is not required to conclude labor or civil law contracts and the cooperation of the participants is fully determined by the Agreement, which, among other things, is the basis for registering a peasant farm.

Common to KFK and ordinary IP is that outsiders cannot be participants in this form of doing business.

In addition, the members of the KFH have collective responsibility, while the individual entrepreneur is personally liable for all obligations. Thus, today the KFH is a middle link between a legal entity and an individual entrepreneur, while maintaining the advantages of both forms of activity.

So, when concluding an agreement with K (f) X in the preamble, you should write: K (f) x in the person of the head Petrov I.I., acting on the basis of the Registration Certificate. ”

What is a charter and is it needed?

Such a documentary form of regulation of the basic principles, tasks and activities of a business entity as the Charter is typical for legal entities.

Individual entrepreneurs do not need such a document and are more free to carry out their activities.

For them, the main areas of activity are listed in the Unified State Register of Legal Entities and are regulated by a license, if such is provided for by law.

Opinions were divided: evidence or OGRNIP?

In 2020, some amendments to the legislation regulating the small business sector came into force. The changes affected bookkeeping, taxation and the grounds for the activities of individual entrepreneurs.

In particular, the concepts of a certificate of state registration and OGRNIP are now considered identical. The issuance of a certificate only documents the fact of assigning the OGRNIP and follows in time after the completion of the state registration procedure.

Thus, the Certificate is nothing more than a document certifying the fact that information about an individual has been entered into the USRIP, and the OGRNIP is the serial number under which the above entry was made. The basis for the implementation of the IP of its activities is the fact of state registration, and all of the above material carriers and props - only its reflection.

Today in Russia all conditions have been created for effective development entrepreneurship and its individual form is seen as the most convenient and promising for a number of reasons. Firstly, a simplified taxation system is provided for individual entrepreneurs, which does not require the involvement of an accountant. Secondly, such a businessman is more free and independent in his activities, can easily change his profile and is not tied to a legal address.

Peasant (farm) economy (KFH) is an organizational and legal form of doing business in the field of agriculture. Legal basis functioning of the first such enterprises in modern Russia became the Law of the RSFSR "On KFH" No. 348-1 dated 11/22/90 (lost force). Based on paragraph 3 of the final provisions of 74-FZ, farms created in accordance with the law of the RSFSR are not required to bring constituent documents in line with the new legislation until 2021.

The profile normative act in this area is 74-FZ "On Peasant Farms" dated 11.06.03. According to Art. 1 of the mentioned law, KFH is association of citizens connected by family ties. It has been established that its members jointly own assets and are engaged in the production, storage, processing and sale of agricultural products. This definition needs to be taken with a grain of salt:

• the concept of "citizen" is subject to an expanded interpretation, foreigners can also create farms;
• the condition on the presence of family ties is very conditional, members of the peasant farm may be quite distantly related and belong to three different families, while five of them may not prove their relationship at all (Article 3 74-FZ);
• the possibility of implementing not only the listed, but also other types of activities is recognized, provided that they are directly related to agriculture.

Features of legal regulation in accordance with 74-FZ

• Work without creating a legal entity. persons (clause 3, article 1).
• Application to KFH of the requirements of the Civil Code of the Russian Federation, regulating the activities of commercial structures.
• An economy can be created by one person who is recognized as its head.
• Although its activity is related to agriculture, it is not recognized by default as an agricultural commodity producer, but it can acquire such a status.
• For the purposes of interaction with credit institutions and government agencies, the legislation on small business is applicable to peasant farms (clause 1, article 2).
• The mutual rights and obligations of the participants are regulated by the agreement on the establishment of the peasant farm.

organizational form requirements

The current legislation stipulates that two options are possible:

• KFH operates as a legal entity (Article 86.1 of the Civil Code);
• it may not be legal. person (clause 5, article 23 of the Civil Code).

Numerous legislative changes brought out some confusion about the acceptable organizational form of farms. Let's look at the question chronologically:

• from the 90s to 2003, all peasant farms are legal entities. faces;
• from 2003 to 2013, all newly created enterprises do not have legal status. faces;
• since 2013, newly created organizations may or may not be legal entities. persons – the choice of the organizational form is in the competence of the founders;
• Until 2021, KFHs will exist with constituent documentation that complies with the legislation of the 90s.

A person who manages the land alone is faced with a choice. He has the right:

• register with the IFTS at the place of registration as an individual entrepreneur;
• create and head a farm - a legal entity in which he will be both the head and the only employee.

If the KFH is deprived of the status of a legal entity. person, and his head is an individual entrepreneur, additional difficulties arise. In the unified structure of the enterprise, there are two parallel business entities created without the formation of a legal entity:

• farming;
• his head.

Civil relations are established between them. The farm has a company name, settlement accounts, a seal, is liable, independently acts as a plaintiff and defendant in legal proceedings. It carries out production activities. Its head, being an individual entrepreneur, enters into economic legal relations on behalf of and in the interests of the enterprise.

All the nuances of registering this association are discussed in the following video:

Regulation under the Civil Code

For a long time, the status of such associations was regulated only by 74-FZ. The Civil Code of the Russian Federation only recognized the right of citizens to conduct production activities in the field of agriculture on the basis of an agreement on the establishment of a peasant farm without creating a legal entity.

On December 30, 2012, 302-F3 was adopted, supplementing § 2 “Commercial corporate organizations» chapter 4 «Legal entity» with the new section 3.1. "KFH". It contains only one article of the same name - 86.1. However, it introduced fundamental changes in the regulation of the situation of farms. Since 2013, domestic farmers themselves decide whether they need to create a legal entity or not.

According to the definition of Art. 86.1 of the Civil Code, KFH is a voluntary association of citizens for economic activities in the agricultural sector. It is based on the principles:

• voluntary membership;
• compulsory labor participation in activities;
• pooling of assets.

The following is noteworthy:

• The farm is called a "voluntary association". In other cases, this characteristic is applied by the legislator exclusively in relation to non-profit organizations. However, the structural attribution of Art. 86.1. to §2 of the Civil Code excludes doubts about its commercial nature.
• Its members are both its founders and employees. This creates additional rights for them in relation to participation in management ( general fees- the main governing body) and imposes specific obligations in the form of subsidiary liability for debts.
• The Civil Code does not mention family ties. There is a paradox: members of the household without legal status. persons must be relatives, but members of a peasant farm organization must not.

Legal regime of assets

Regime of the property of an association without the status of a legal entity. persons are regulated by 74-FZ. The property of such a business entity belongs to its members (clause 3, article 6). It should be noted that this enterprise does not have general civil legal personality. It is not an independent subject of law, but only an association of several subjects. Therefore, the ownership of assets (a land plot, reclamation systems, farm buildings, livestock, equipment, transport, inventory, etc.) cannot belong to a farm, even theoretically.

By general rule the property of the KFH belongs to its participants on the basis of common joint ownership.

In the event of a division of property, shares are nominally equal(Article 244, 253 of the Civil Code). It is noteworthy that the named regime by default applies only to the common property of the spouses and is considered inapplicable for commercial activities.

In the agreement on the establishment of the economy, its participants may provide for the application of the common shared ownership regime to the assets of the enterprise. No other options are provided. Since this is an association of independent entities, only the regime of common (joint or shared - at the choice of the founders) property is applicable to its property.

The complexity of resolving property disputes between participants is determined by the fact that assets with different legal regimes coexist in the activity, for example:

• common property of members;
• common property of spouses, one or both of which are members of the peasant farm;
• members' personal property.

In a case on the divorce of members of the household, the claim for the division of common property is subject to separation into a separate legal proceeding. All other participants are involved in its hearing as third parties without independent claims, since the court verdict will affect their interests.

In the case of a legal entity, it is endowed with ordinary general civil legal personality. According to paragraph 2 of Art. 86.1 of the Civil Code, the property of the KFH belongs to him on the right of ownership. It is noteworthy that the Civil Code did not determine the minimum authorized capital, as is done for AO or . At the same time, being a manufacturing enterprise, it can operate successfully only if a significant material and technical base is created.

Advantages and disadvantages

The choice of such an organizational and legal form is due to the possibility of participating in federal and municipal state programs to support, subsidize and develop farming. Among other things, they may stipulate a preferential procedure for granting land. By default (Article 39.18 of the Land Code of the Russian Federation), it is not such.

KFH is fundamentally not suitable for investors who do not see themselves as employees of an agricultural enterprise. This organizational form is Mandatory personal participation of his offspring. According to paragraph 3 of Art. 86.2 of the Civil Code, a person can be a member of only one household with the status of a legal entity. Thus, persons interested in managing business entities through a hired manager should create an LLC or JSC.

Association with legal status. face is similar to any other commercial structures. The advantage of its creation is the absence of a minimum founding capital. However, this medal has reverse side. Its founders bear subsidiary liability for debts (paragraph 4 of article 86.2 of the Civil Code). If the property of the enterprise is not enough to meet the requirements of creditors, it is possible to collect personal property in the missing part.

KFH without legal status. Faces are a very problematic form of doing business. Some large-scale activities are inaccessible to such structures, for example, livestock breeding.

The relationship between the farm and its leader, the individual entrepreneur, is complex. In case of disability, old age or death of the head, the problem of succession arises. If the IP has died, then the enterprise will have to close, and then re-register for another person.

Association without legal status. a person can only be ruled authoritatively, provided that all other members fully trust and rely on the head. 74-FZ requires the latter to act in good faith and reasonably, without prejudice to the interests of the enterprise and its members (Article 16). Obviously, this vague wording will not help in resolving disputes.

As an individual entrepreneur, the head of the household is liable for business debts with all personal property.

Rights and obligations

KFH has the right:

• independently manage the land;
• exercise the right of ownership to crops, planting of agricultural crops, manufactured products (applies to enterprises with the status of a legal entity);
• with the permission of the authorities to build outbuildings;
• use for their own needs common minerals (peat) and water resources;
• carry out land reclamation work, create artificial reservoirs;
• in case of withdrawal of a land plot, receive compensation for the costs of increasing fertility;
• demand the establishment/termination of a land servitude;
• lease the land or part of it.

It is obliged:

• ensure the intended use of land;
• to carry out measures for their protection;
• pay land fees;
• not encroach on the rights of other landowners, tenants;
• timely pay off budgets of all levels and commercial counterparties.

Taxes and reporting

The choice of accounting, reporting and taxation system depends on the basic factors:

• presence/absence of the status of a legal entity;
• the presence / absence of hired personnel who are not members of the peasant farm.

Taxes and contributions to off-budget funds are paid from the salaries of employees in the same way as in relation to other employers. The heads of farms pay a fixed amount of contributions to the FIU for themselves and the participants.

The choice of taxation system is quite wide. Permissible application:

• conventional traditional scheme (OSNO);
• one of the options;

The last option is the most profitable, and therefore often used. Assumes the application of a rate of 6% of income reduced by the amount of expenses.

A newly registered enterprise is obliged to notify the territorial inspectorate of the Federal Tax Service of the choice of the UAT or USN within 30 days from the date of registration (clause 2 of article 346.3 of the Tax Code). This is important because the default is . If the 30-day deadline is missed, you can change the tax payment scheme only before the start of a new tax period.

Accounting for income/expenses for UAT is carried out on a cash basis. Tax accounting is carried out on the basis of accounting information.

The reporting of the peasant farm on the Unified Agricultural Tax in the absence of hired personnel includes:

• submission of a declaration for the ESHN to the IFTS until 31.03 of the year following the reporting one;
• paperwork or in electronic format(until 2013, it was stitched into the IFTS, today it is checked only during tax audits);
• submission of a RSV-2 form report to the territorial office of the Pension Fund of the Russian Federation before 01.03 of the year following the reporting one.

Payment of taxes and fees:

• no later than 25 days after the end of each six months, the payment for the unified agricultural tax is deducted;
• payment from income up to 300 thousand rubles. in 2016 produced until 12/31/16.

Contributions may be paid monthly or quarterly, if desired. Payment of contributions with an annual income of more than 300 thousand rubles. made no later than 04/01/17.

Constituent documents

Any individual entrepreneur acts on the basis of a certificate of state registration. Only this document allows him to carry out his activities officially. The document is issued at the place where the entrepreneur is registered with the tax office.

The advantage of this form of activity is that an individual entrepreneur is not required to develop various constituent documents, as is prescribed for a legal entity. The only documents he needs to get a certificate are:

• passport;
• relevant statement;
• receipt for payment of state duty.

After registration is completed, the current entrepreneur receives his unique main state registration number of an individual entrepreneur - OGRNIP. Also, an individual entrepreneur can be identified by his individual tax number, which he must always indicate in any agreement signed by him.

Situations where the activity that an individual entrepreneur is engaged in is licensed oblige him to obtain an appropriate permit. Otherwise, he has no right to officially engage in work in this area. The license is issued by the authorized body in this area of ​​economic activity and has its own validity period.

Contract activity

For a long time, a domestic entrepreneur preferred to work on a contract basis. This made it possible, working on a simplified taxation system, to actually work as a legal entity. An individual entrepreneur drew up a civil law contract or worked on the principle of a partnership without breaking off a legal entity. This made it possible to involve hired employees who were not his relatives. But since 2010, such steps have been declared illegal because they allow tax evasion.

Now the current entrepreneur can draw up an agreement only as a contractor or customer and act within the framework specified in this agreement. Now two different entrepreneurs cannot conclude cooperation agreements with each other. If it is necessary to use the services of other individual entrepreneurs, the entrepreneur must draw up a separate contract for the provision of services with each of them. Similarly, it is necessary to conclude agreements with each of the clients. Each contract must contain full details of each of the parties, liability and guarantees for each of them are stipulated.

Based on evidence

Today, the law obliges each individual entrepreneur to indicate in each contract the number of the certificate of state registration. Along with this data, the date when the certificate was issued must be indicated. True, there is no need to write the phrase “IP acting on the basis of certificate No. dated ...” in the text of the contract itself. It is more logical and correct to indicate this data at the end of the document next to the place where the signature and seal are put, if the entrepreneur has it.

In addition, such a formulation is considered erroneous. It is usually used in standard contracts, and for an individual entrepreneur, similar forms of documents have not been developed. When drawing up such acts, he should be guided by general provisions Civil Code.

hired director

The law allows individual entrepreneurs to conclude civil and labor contracts exclusively with relatives. And no more than three people. These are the only restrictions that must be considered by an entrepreneur who wishes to hire a director to perform management functions in his business. That is, not wanting to manage the business, the individual entrepreneur can issue a general power of attorney for one of the relatives, who will act as a director in the business. Usually, its competence is limited to the right to decide financial questions and sign when performing representative functions or managing the facility. But all responsibility for his decisions and actions lies with the IP. Exceptions are those cases when the director commits a criminally punishable act.

A hired director may enter into contracts in which the following phrase should be approximately: “Director outlet No. 3 Nikiforov M.K., acting in the interests of IP Ivanov G.V. on the basis of power of attorney No. 5 dated 07/03/2012 ... ".

Features of the work of KFH

In fact, a collective farm (KFH) is also registered without the formation of a legal entity. It is understood that for its work, citizens are united on the basis of an agreement to grow agricultural products. The head of such an enterprise can work alone, having the status of an individual entrepreneur. The agreement between the participants, on the basis of which the KFH is registered, determines the cooperation of the participants in the economy, therefore the conclusion of additional agreements is not required.

Please note that only relatives can be participants in such an enterprise. They share among themselves collective responsibility for the activities of the KFH, while the individual entrepreneur is solely responsible. In fact, a peasant farm is an intermediate link between an individual entrepreneur and a legal entity.

When forming contracts on behalf of such a farm, it is necessary to indicate in the documents the phrase “KFH represented by the head of Sidorov M.F., acting on the basis of Registration Certificate No. dated ...”.

Is a statute necessary?

I would like to emphasize once again that the Charter is the prerogative of an exclusively legal entity. An individual entrepreneur has great freedom in action and does not need to form a document on the basis of which he will conduct his activities. The only documents that can limit this are the relevant licenses and the Unified State Register of Legal Entities.

OGRNIP or certificate?

Since 2014, there have been some changes in laws that apply to small businesses. They touched upon the main activity of the IP and its accounting. So, OGRNIP and registration certificate are equated to each other and are considered identical documents. That is, when receiving a certificate, the entrepreneur receives official confirmation that he has been assigned the OGRNIP from the moment the registration is completed.

That is, when receiving a certificate, an entrepreneur can be sure that his data is entered in the USRIP, and he can check this by the OGRNIP, which is the serial number of this entry.

Individual entrepreneurship today is supported by the country's leadership. Lightweight accounting has been introduced, the entrepreneur is not tied to a legal address, can change the profile of his activity, is more independent in the conduct of his business. Yes, and registering an IP today is more than simple.

newbusiness.su

On the basis of what IP operates in 2019

Many, especially novice lawyers, often fall into a kind of stupor when they find an individual entrepreneur in the “header” of the contract instead of the usual “LLC Romashka” represented by the Director, full name, acting on the basis of the Charter.” What is IP based on? There are other options with powers of attorney that cause no less stupor, but what about IP?

Someone out of habit writes "on the basis of the Charter", someone - as in the case of physical. individuals, on their own behalf. The first is definitely wrong, the IP does not have a charter. The second is true, but in part, since an individual entrepreneur is not just an individual. He has the status of an individual entrepreneur. Although there is an opinion that it is enough to indicate “IP Full Name” in the header, without indicating on the basis of which it acts.

IP status

IP status is the right given to a citizen (or a foreigner, or a stateless person, in general, an individual) the right from the state to legally engage in entrepreneurial activities, make a profit, at your own peril and risk, and, most importantly, pay taxes on this (actually for this, the status and is).

The status of an individual entrepreneur is recorded in the Certificate issued to him during registration in the USRIP (Unified State Register of Individual Entrepreneurs). In fact, he was given a certain number, under which he is in this register.

What is IP based on?

An individual entrepreneur acts on the basis of the status given to him by the state. The basis for assigning this status will be the document on the basis of which it acts. This is the Certificate of state registration as an individual entrepreneur. But - only issued before January 1, 2017. From the indicated date, the Certificate is not issued, according to the Order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14 / Instead, an Entry Sheet in the USRIP is issued, it is the basis for the activity of the IP. In case of loss, you can get a Notice of registration as an individual entrepreneur at the territorial inspection:

Constituent documents of an individual entrepreneur

As such, IP does not have constituent documents, since only legal entities have them. There are a number of documents that are mistakenly considered constituent, although they can be called registration or corporate:

OGRNIP

As already mentioned, the Certificate of assignment of the OGRNIP (on state registration as an individual entrepreneur) has not been issued since January 1, 2017. OGRNIP can be found from the Record Sheet, or from the USRIP register.

Technically, OGRNIP is a unique (at least it should be) 15-digit number containing the subject code, tax number, serial number and checksum.

TIN

The TIN can also be found from the Record Sheet, or from the Certificate, if the individual received the TIN before registration. This is a 13-digit number, similar in logic to OGRNIP.

Extract from USRIP

At the moment, the practice is developing precisely in the fact that only an extract from the USRIP is enough as a basis for confirming the activity of an individual entrepreneur. Or the Record Sheet, which is essentially the same thing.

In the same way, it is not a constituent document, rather a legal confirmation, like all of the above.

Can a sole proprietorship have a director?

Generally, maybe. But - as an employee, for example, a warehouse manager. Or a store manager. But - this is an official acting by proxy, when, if compared with the director of an LLC, he acts on the basis of the powers given to him by the charter, without a power of attorney. They have different legal nature.

Making an agreement with an IP

Here we come to the issue of the correct execution of the contract. There are several opinions, we will try to highlight them:

• Indicate "SP full name, acting on the basis of state registration dated [date], OGRNIP number ________________". Here, in our opinion, the basis of the activity of an individual entrepreneur is most correctly displayed, and its difference from a simple individual.
• Indicate "SP full name, acting on its own behalf." In any case, at the end of the contract, its full details will be given. Cons - a number of contractors may refuse to accept this form. But to avoid overloading the contract - you can do so.
• You can simply "IP FIO, OGRN ____________". The text is even less overloaded, but all the distinguishing features are there, although some counterparties may again oppose. But they can also require a checkpoint for IP.

Check the counterparty before the deal

In the case of an individual entrepreneur, it is enough to check whether he is in status, or has been deprived of status for a long time. This can be done on the FTS website. But this is only information whether the IP is valid or not at the moment. You can check whether the IP is currently in the process of liquidation through the link above, as well as through another service of the Federal Tax Service.

It is also worth checking on the website of the Arbitration Courts whether there are any court cases in relation to individual entrepreneurs, especially bankrupt ones, and simply cases where he acts as a defendant. If it is normal for him to systematically default on debts, you should think about the need to work with him.

It's also worth checking out the various "blacklists" that are plentiful on the internet.

The FSSP website, the database of enforcement proceedings - does not work well, but you can find something. In any case, it is better not to neglect them.

There are various systems that combine many services, such as "spark", "contour", "my business" and others. Many who work with a large number of contractors use them.

bizneszakon.ru

IP acts on the basis of what in the contract

Quite often, in the relations between Russian business entities (in particular, when concluding agreements between organizations and entrepreneurs), the question arises: “If the director of a legal entity acts on the basis of the charter, then on what basis does the IP act?”. Indeed, an entrepreneur does not need a charter; it operates on the basis of the norms of Russian legislation. Then which document can be referred to as the basis for entrepreneurial activity? Let's consider this question in this article.

On what basis does IP work?

Articles 23 of the Civil Code of the Russian Federation and 11 of the Tax Code of the Russian Federation state: a citizen is registered as an individual entrepreneur in the prescribed manner and after that he has the right to engage in relevant commercial activities.

Accordingly, the document confirming registration as an entrepreneur is the answer to the question of why the IP acts in the contract.

IP registration

In our country, every citizen has the right to conduct commercial activities. This right is enshrined in law. However, in order to turn from an ordinary individual into an individual entrepreneur, a citizen should apply with an application (form N P21001 - Appendix N 13 to the Order of the Federal Tax Service of the Russian Federation dated 01.25.2012 N MMV-7-6 /) and other necessary documents to the registration authority - the Federal Tax Service of Russia (Article 22.1 of the Federal Law of 08.08.2001 N 129-FZ, hereinafter - Law No. 129-FZ).

Such registration is necessary for granting the corresponding status tax accounting etc. If a citizen does not apply to the Federal Tax Service, but actually carries out commercial activities, he still will not be able to refer to the fact that this activity is not such.

Exactly territorial bodies tax authorities within three days carry out procedures for registering the relevant status and issue a document confirming its existence.

For registration, a citizen must pay a fee in fixed amount and submit to the inspection a document confirming its payment along with an application for registration as an individual entrepreneur.

Information that an individual has the status of an individual entrepreneur is entered in a special register (EGRIP). Any interested person who wants to check whether a citizen has the appropriate status can obtain information about this from the USRIP.

Registration as an individual entrepreneur is terminated at the request of the relevant person who wants to stop commercial activity, or as a result of his death (Article 22.3 of Law No. 129-FZ).

Based on the results of the procedures for registering an IP, a person must be issued a form (hereinafter - Form No. P60009) on entry into the USRIP.

IP status document

As noted above, when a question arises, an individual entrepreneur acts on the basis of what exactly, before the correct answer was “he acts on the basis of a certificate in form N P61003”.

In particular, it provided information about:

• date of issue;
• the issuing authority;
• date of entry in the USRIP;
• OGRNIP.

In 2017, things have changed a bit.

By order of the Federal Tax Service of Russia dated September 12, 2016 N ММВ-7-14/, the certificates were abolished. Since 2017, the document confirming the status of an individual entrepreneur is the Record Sheet of the Unified state register individual entrepreneurs in the form N Р60009.

Form No. P60009 contains all the same information as the certificate, including:

• full name of the entrepreneur;
• date of issue;
• name of the IFTS;
• date of entry in the USRIP;
• OGRNIP.

Therefore, starting from 2017, to the question on the basis of which document the IP operates, the answer is form N P60009.

When concluding an agreement, the parties can indicate as a document - the basis for activity as an individual entrepreneur, a link to this form.

glavkniga.ru

Peasant farming, registered not as a legal entity, but in the manner prescribed for individual entrepreneurs

There is a peasant farm, registered not as a legal entity, but in the manner prescribed for individual entrepreneurs. The registration certificate indicates that, on the basis of the provisions of the law, an entry was made in the USRIP on the registration of a peasant farm, the head of which is such and such an individual, and the OGRNIP is assigned to him. In this case, the status of an individual - IP? If an agreement is concluded with the KFH, then the party in the agreement will be designated as “KFH represented by the head Ivanov I.I.” or "individual entrepreneur - the head of the KFH Ivanov I.I."?

The head of the KFH has the status of an individual entrepreneur. The contract should indicate the name of the head in full "IP - head of the KFH Ivanov I.I."

In accordance with paragraph 5 of Article 23 of the Civil Code of the Russian Federation, only a citizen who is registered as an individual entrepreneur can be the head of a peasant farm.

Federal Law No. 74-FZ of June 11, 2003 does not define the name of the head of the peasant farm.

But Article 218 of the Federal Law of October 26, 2002 No. 127-FZ provides that an application for declaring a KFH bankrupt is signed by an individual entrepreneur - the head of the KFH.

Thus, the contract should indicate the full name of the management body of the economy.

The rationale for this position is given below in the materials of the Lawyer System.

1. Civil Code of the Russian Federation, Part 1.

“Article 23. Entrepreneurial activity of a citizen

1. A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.

2. Clause is no longer valid.

3. The rules of this Code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

4. A citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article shall not have the right to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of this Code on obligations related to the implementation of entrepreneurial activities.

5. Citizens have the right to engage in production or other economic activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy, concluded in accordance with the law on a peasant (farm) economy.

The head of a peasant (farm) economy may be a citizen registered as an individual entrepreneur*.

2. Federal Law No. 127-FZ dated October 26, 2002 “On Insolvency (Bankruptcy)”.

“Article 218

1. An application by an individual entrepreneur who is the head of a peasant (farm) enterprise to declare him bankrupt (hereinafter referred to as the application) may be filed with an arbitration court with the written consent of all members of the peasant (farm) enterprise.

The application is signed by an individual entrepreneur - the head of a peasant (farm) economy *.

2. In addition to the documents provided for by Article 38 of this Federal Law, the application must be accompanied by documents on: the composition and value of the property of the peasant (farm) economy;

the composition and value of property owned by members of the peasant (farm) economy on the basis of ownership, as well as the sources from which the said property was acquired;

the amount of income that can be received by a peasant (farm) enterprise after the end of the corresponding period of agricultural work.

These documents are also attached by an individual entrepreneur - the head of a peasant (farm) economy to a response to a creditor's application.

professional reference system for lawyers, in which you will find the answer to any, even the most difficult question.
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On the basis of what the IP (individual entrepreneur) operates: a list of documents, the acquisition of status

Individual entrepreneurship is becoming an increasingly attractive way for able-bodied citizens of Russia to conduct economic activities in order to make a profit. The feature of the status is the actual dual state of IP from the point of view of legislation. This means that in some situations it has to act as a legal entity, without actually having such a status.

Obviously, there are significant gaps in the current legislation in determining the legal status of an individual entrepreneur. So far, there is no unified federal law regulating the activities and legal status of individual entrepreneurs. The problem of the availability of grounds for legal activity brings confusion to law enforcement practice.

Registration documentation

The legal basis for working as an individual entrepreneur today are registration documents issued by the local tax authority on a territorial basis. A distinctive feature in comparison with the registration of business entities is the provision, according to which it is not necessary to develop constituent documents and a charter for an individual entrepreneur.

In the process of registering an individual entrepreneur, it is enough to provide three documents:

• passport of a citizen of the Russian Federation;
• completed application form Р21001;
• receipt of payment of the registration fee.

The result of registration actions is the provision to the citizen of a unique registration number - OGRNIP. This number becomes an identification feature, being entered in the unified State Register.

As an additional identification feature, the taxpayer identification number is used, which is mandatory entered into each individual entrepreneur agreement.

However, the OGRNIP certificate is not always sufficient for the work of an individual entrepreneur, this applies to licensed activities. Such permission can be obtained from the relevant organizations within whose competence it is included.

About rights and obligations: their interaction

The main of the rights becomes opportunity to do business in any field permitted by law and under the conditions prescribed by it.

An individual entrepreneur is allowed to conduct any operations of a commercial nature related to the achievement of profit, within the framework of the agreements and agreements reached. When doing business, he is endowed with the right to use hired labor.

The legislation provides for the possibility of opening bank accounts to ensure settlements with suppliers of goods or services or other customers. The maintenance and use of bank accounts must be carried out in compliance with the law and imposes certain obligations on the entrepreneur, specific to his legal status.

An important point in the implementation of activities by an entrepreneur is the preservation of his inalienable general civil rights. So, entrepreneurial activity is included in the total length of service when calculating pension benefits. In addition, he has the right to early retirement on disability.

A number of legislative documents impose on the entrepreneur specific duties associated with the peculiarity of his mode of activity. They require him to commit a set of actions performed by him in relation to the Russian Federation, society, its participants and business partners.

The main inconvenience in the study of this issue is the fragmented nature of such instructions, placed in a huge number of legal documents of a national and departmental nature.

Combining the society's requests to the entrepreneur becomes a separate document the most important task of the legislature for the further development of private initiative in the state.

However, it is possible to group the main responsibilities in the following way:

Often, aspiring entrepreneurs are trying to find job responsibilities for individual entrepreneurs. Such attempts are doomed to failure in advance, since such a consolidated document does not exist.

The reason for this is the fact that the entrepreneur is not an official. All its obligations to the law and society are determined by separate legislative acts and regulations within the framework of the activities carried out.

The protection of the rights of individual entrepreneurs is entrusted to the authorized bodies of the state. Any member of society, including the entrepreneur, has the opportunity to receive protection in case of violation of his rights. At the same time, it is possible to bring him to responsibility in case of failure to fulfill obligations to the state and society within the framework of his legal status.

The principle of constructing legislation leads to such a situation: the rights of some are protected by the duties of others and vice versa.

One of the problems facing commercial law is formation of a single legislative act defining the main obligations and rights of the entrepreneur. Such an action will allow the business community to formulate a more complete picture of them and will contribute to the further development of such modes of activity.

Additional information on the duties of an individual entrepreneur is in this news release.

Organizational form

A sole proprietorship is an individual who runs his own business. All IP activities are carried out in compliance with the Civil Code of the Russian Federation.

Advantages

They are made up of the following circumstances:

• the simplicity of the registration procedure allows you to perform all the actions provided for by law on your own, without involving a lawyer;
• a simplified cash regime makes it possible to bypass some cash restrictions in a legal way;
• no taxation of property used in business;
• there is no need to involve accounting staff, since all transactions are carried out according to a single book;
• tax audits of entrepreneurs are carried out much less frequently;
• if it is necessary to refuse to carry out entrepreneurial activities, the closing procedure is very simple;
• the possibility of independent decision-making on doing business;
• tax rates are much lower.

disadvantages

These can include following:

• the possibility of attracting other investors as co-founders is significantly reduced, since the IP is not an interesting investment;
• the owner of the business is deprived of the opportunity to sell the assets of the enterprise, it can only be closed or opened, changing the organizational form of doing business;
• using your own brand is possible only after certification by a notary;
• it is impossible to distribute a brand or information about it before receiving its registration;
• An individual entrepreneur is an individual who independently conducts business and bears full responsibility for it within the framework of the law.

This form of entrepreneurship can be considered as a first step, leading to further development in other organizational forms, if the circumstances are successful.

Documents required for IP actions

For this form of registration, constituent documents are not issued. The only legal basis for the work of an entrepreneur is the certificate of OGRNIP.

The absence of the Charter and the Memorandum of Association with the distribution of responsibilities between the founders and an indication of their shares provides the entrepreneur with maximum freedom of action to make independent decisions.

The OGRNIP certificate indicates the unique registration number of the entrepreneur, which is an identification feature. The entrepreneur is also assigned a number according to the USRIP state register.

On the basis of what to conclude a contract

The main objective of the treaty in its preamble is identification each contracting party as a subject and the confirmation legality of actions at the conclusion of the agreement. As mentioned above, the main signs confirming the right of action for entrepreneurs are the OGRNIP and EGRIP codes.

Documents for download (free)

Indication of the TIN in the contract is not enough, since, by identifying a person, it does not confirm the right to conduct independent business activities. Other given codes correspond to this purpose. The preamble of the contract and the details of the parties indicate the postal and passport data of the individual entrepreneur.

Peculiarities of KFH activities

A peasant farm is created by an individual or a group of individuals with or without the formation of a legal entity on a voluntary basis. One person cannot participate in several KFH at the same time.

The economy is based on the principle subsidiary liability, which means that what is not done by one member of the household must be done by another.

The state, registering the creation of such a subject, assumes the obligation to allocate land to it from free land funds and provide access to financial resources through credit organizations.

It should be remembered that the law does not provide for the procedure for registering a peasant farm in state bodies.

Registration of KFH is carried out according to following documents:

1. Establishment agreement between members of the farm - if the number of participants is more than two people.
2. Application for state registration.
3. Copies of personal documents of the head.
4. Receipt for payment of state duty.
5. Statement of consent to switch to a special tax regime.

The procedure for registration and the status of a peasant farm is in many respects similar to that for an individual entrepreneur. In both cases, the development of the Charter is not needed. The certificate of registration is issued in accordance with the established procedure.

Relationship with the leader

The entrepreneur has the right hire an individual managing the company in his absence.

An additional reason for appointing a manager may be the expansion of the enterprise, as well as the lack of experience in performing managerial functions.

Appointment to the position of director is made by issuing a power of attorney in a notarial order, which lists control functions delegated to the manager:

• operational management of the production process;
• hiring and firing employees;
• operational and long-term planning of work;
• control over financial flows;
• signing contracts for the supply of goods and services, sales of products;
• creation of safe working conditions for workers.

The entrepreneur is not responsible for the actions of the manager in case of violation of the law.

An entrepreneur can reserve certain functions for himself, these often include the right to first sign financial documents.

The official appointment of oneself as a director of an enterprise is usually not applied, since it leads to additional deductions to off-budget funds. It is also practiced to transfer certain management functions to any employee without a formal appointment.

Features of opening an IP for a beginner are described in this video.

znaybiz.ru

Peasant (farm) economy as a legal entity

I was recently approached with a question about the nature of a peasant (farm) economy as a legal entity (hereinafter - KFH), and with a non-idle purpose - this issue was discussed when resolving a specific court case. The fact is that the norms on peasant farms are placed in subparagraph 3.1 of paragraph 2 of Chapter 4 of the Civil Code of the Russian Federation. As you know, in subparagraph 3 of the same paragraph, there are rules on partnership in faith. And the question was whether the KFH is not a kind of limited partnership, taking into account the norms in the Laws on KFH of 1990 and 2003.

The question of what type of legal entities a peasant (farm) economy can be classified as, in the theory of civil law, has only one correct answer - none! KFH - family labor community individuals leading agriculture and based on common property. In this form, it existed for hundreds of years and did not cause any problems. And only when, in the 90s of the 20th century in Russia, a simple structure, in which the personal element always had a prevailing significance, was decided to be rebuilt in a corporate way, problems began.

The motives underlying this transformation are understandable. On the one hand, the participants of the peasant farm wanted to hide from liability for debts behind the mask of a legal entity, and on the other hand, they wanted to receive certain tax and accounting advantages that the peasant farm, which did not have the rights of a legal entity, did not have. And the legislator went to meet them, instead of creating a special regime for peasant farms that are not legal entities, which would contribute to their preservation along with other forms of economic activity. It just made it easier...

At the same time, I would like that the KFH, as a legal entity, had some features that made it possible to justify the need to recognize the independence of such an organizational and legal form. At all times, it was enough to ask the question: why is a special form of a legal entity needed and how will it differ from a limited liability company (hereinafter - LLC), - and the authors of the relevant ideas began to "get confused in the testimony." And immediately, the absence of limited liability for debts that are in the LLC.

In the Law on Peasant Farms of 1990, it was recognized as a legal entity based on the shared ownership of the participants. Such a combination was clearly illogical, although it was present in other legislative acts of those years, but on the basis of it it could be concluded that this is a corporation, for whose debts the participants bear unlimited liability for debts in a shared manner. On behalf of the KFH, its head spoke in circulation. In the Law on Peasant Farms of 2003, it was interpreted in the traditional sense as a family and labor association of citizens, and not as a legal entity. This means that the members of the farm were also liable for his debts (although it was possible to argue, in a shared or solidarity manner). On behalf of the KFH, its head also spoke in circulation.

Now in the Civil Code there is such an organizational and legal form of a legal entity as a peasant farm. It is a corporation based on the personal participation of citizens who also make property contributions. For the debts of the KFH, its participants, who should not be individual entrepreneurs, are liable in a subsidiary manner. At the same time, the question of who manages the KFH as a legal entity and, even, who can act on its behalf, has not been resolved. At the same time, it is not directly stated whether the responsibility of the participants is shared or joint and several. How to solve these questions?

KFH is placed in paragraph 2, where, in addition to it, general partnerships and limited partnerships are settled, however, in paragraph 3 of Art. 66 of the Civil Code, only two types of partnerships are indicated - full and limited. KFH is not among them. This means that a systematic interpretation of the Civil Code cannot help in resolving the issues that have arisen. The application to KFH by analogy of the rules on general partnerships or limited partnerships needs additional justification. It seems that KFHs have in common with partnerships that they are all so-called contractual legal entities, i.e. operate on the basis of founding agreements. However, this alone is not enough. Stronger arguments are needed.

Of course, one can limit oneself to saying that the person who should act on behalf of the KFH as a legal entity must be indicated in the agreement on the establishment of the KFH and, most likely, this will be its head. Moreover, the Law on Peasant Farms of 2003 and the norms on the joint ownership of a Peasant Farm, which is not a legal entity, are in force. But what if this issue is not resolved in the agreement or it is said that all or some of its members can act on behalf of the KFH as a legal entity? What will be the status of the other members, and how will their liability for the debts of the legal entity be built in connection with this?

Formally, all members of the peasant farm are liable for the debts of this legal entity in a subsidiary manner. Since it is not clearly stated that this responsibility of theirs is joint and several, hypothetically it can be interpreted as a share. In favor of this interpretation, oddly enough, the norms of Art. 322 GK. Joint and several liability must be provided for by law or contract. Several debtors in a business obligation are liable ipso iure. However, since the KFH is a legal entity, it is it that participates in such obligations, and not the participants who are connected by corporate relations. And corporate relations are not always entrepreneurial.

But even if the responsibility is not joint and several, but shared, is it fair to assign it to the participants of the peasant farm, who, for example, do not take part in managing the economy and do not act in circulation on their own behalf? The logic of the rules on partnerships suggests that liability for the debts of a legal entity, as a rule, is borne by the one who acts in circulation on its behalf, or at least manages it. Therefore, contributors in a limited partnership do not bear such responsibility. Full responsibility are only borne by those who entered the partnership as an entrepreneur (general partners): they knew or should have known what they were doing.

Let us now take the situation in a peasant farm, where its head manages a legal entity and acts in circulation on its behalf, and the rest, say, work on the land. They are not entrepreneurs, and now, perhaps, the head of a peasant farm as a legal entity should not be registered as an entrepreneur, but there is no limitation of liability for members. The injustice of such a situation will constantly push the courts to exonerate those who do not manage the peasant farm from liability. Therefore, it would be better to decide on the joint or shared nature of the participants' liability for the debts of the peasant farm, and whether they should answer equally, to be resolved in the law.

Unfortunately, many of the amendments made to the Civil Code in recent years do not have the proper consistency, and sometimes they are not thought out at all. One of the clearest examples is the norms on peasant farms as legal entity. It was enough to carry out two or three logical operations to understand what problems in law enforcement will arise after the adoption of these norms. However, no one lifted a finger on a finger ... I'm not talking about the fact that the peasant farm does not fit into the existing system of organizational and legal forms of legal entities, in the Civil Code its regulation is clearly out of place, and the question of how to correlate KFH as a legal entity and as a community of citizens based on common property.

zakon.ru

Article: - Now.ru